During the off-season teams are allowed to carry up to 90 players through training camp and only the top 53 cap values will count against the cap (similar to the NFL's Rule of 51). Once the regular season begins, teams can have up to 55 active players but only the top 53 count against the cap (like NFL team activating 2 extra practice squad players on gameday).
A player's salary cap value = Current Season Annual Salary + Roster Bonus + (Signing Bonus / Yr)
1. Lamb, CeeDee : 18,543,600 (salary) + 0 (roster bonus) + 7,417,440 (SB/yr) = 25,961,040
2. Metcalf, D.K. : 9,741,610 (salary) + 0 (roster bonus) + 3,519,878 (SB/yr) = 13,261,488
3. Jeudy, Jerry : 11,874,060 (salary) + 0 (roster bonus) + 0 (SB/yr) = 11,874,060
4. Fields, Justin : 5,424,900 (salary) + 0 (roster bonus) + 5,731,025 (SB/yr) = 11,155,925
5. Onwenu, Mike : 7,736,391 (salary) + 0 (roster bonus) + 1,954,498 (SB/yr) = 9,690,889
6. Hamilton, Kyle : 3,592,857 (salary) + 0 (roster bonus) + 5,376,964 (SB/yr) = 8,969,821
7. Gardner-Johnson, C.J. : 4,894,157 (salary) + 0 (roster bonus) + 2,035,655 (SB/yr) = 6,929,812
8. Farley, Caleb : 2,486,000 (salary) + 0 (roster bonus) + 1,774,710 (SB/yr) = 4,260,710
9. McKinney, Xavier : 2,626,216 (salary) + 0 (roster bonus) + 875,405 (SB/yr) = 3,501,621
10. Murphy, Myles : 1,318,521 (salary) + 0 (roster bonus) + 1,524,087 (SB/yr) = 2,842,608
11. Smith, Cam : 1,063,060 (salary) + 0 (roster bonus) + 502,239 (SB/yr) = 1,565,299
12. Franklin, Zaire : 1,250,000 (salary) + 0 (roster bonus) + 125,000 (SB/yr) = 1,375,000
13. Santos, Cairo : 1,250,000 (salary) + 0 (roster bonus) + 125,000 (SB/yr) = 1,375,000
14. Gillikin, Blake : 1,250,000 (salary) + 0 (roster bonus) + 125,000 (SB/yr) = 1,375,000
15. Ford, Poona : 1,250,000 (salary) + 0 (roster bonus) + 125,000 (SB/yr) = 1,375,000
16. Ham, C.J. : 1,250,000 (salary) + 0 (roster bonus) + 125,000 (SB/yr) = 1,375,000
17. Wilson, Mack : 1,250,000 (salary) + 0 (roster bonus) + 125,000 (SB/yr) = 1,375,000
18. Moore, Chris : 1,250,000 (salary) + 0 (roster bonus) + 125,000 (SB/yr) = 1,375,000
19. Trautman, Adam : 1,250,000 (salary) + 0 (roster bonus) + 125,000 (SB/yr) = 1,375,000
20. Reynolds, Craig : 1,250,000 (salary) + 0 (roster bonus) + 125,000 (SB/yr) = 1,375,000
21. Akins, Jordan : 1,250,000 (salary) + 0 (roster bonus) + 125,000 (SB/yr) = 1,375,000
22. Adams, Montravius : 1,250,000 (salary) + 0 (roster bonus) + 125,000 (SB/yr) = 1,375,000
23. Facyson, Brandon : 1,250,000 (salary) + 0 (roster bonus) + 125,000 (SB/yr) = 1,375,000
24. Stroman, Greg : 1,250,000 (salary) + 0 (roster bonus) + 125,000 (SB/yr) = 1,375,000
25. Goodwin, C.J. : 1,250,000 (salary) + 0 (roster bonus) + 125,000 (SB/yr) = 1,375,000
26. Avery, Genard : 1,250,000 (salary) + 0 (roster bonus) + 125,000 (SB/yr) = 1,375,000
27. Browning, Baron : 1,055,000 (salary) + 0 (roster bonus) + 276,219 (SB/yr) = 1,331,219
28. Brown, Dyami : 1,055,000 (salary) + 0 (roster bonus) + 270,933 (SB/yr) = 1,325,933
29. McGrone, Cameron : 1,055,000 (salary) + 0 (roster bonus) + 249,791 (SB/yr) = 1,304,791
30. Niang, Lucas : 1,010,000 (salary) + 0 (roster bonus) + 276,499 (SB/yr) = 1,286,499
31. Battle, Jordan : 915,000 (salary) + 0 (roster bonus) + 289,164 (SB/yr) = 1,204,164
32. Jordan, Brevin : 1,055,000 (salary) + 0 (roster bonus) + 147,072 (SB/yr) = 1,202,072
33. Adebawore, Adetomiwa : 915,000 (salary) + 0 (roster bonus) + 258,371 (SB/yr) = 1,173,371
34. Tufele, Jay : 1,055,000 (salary) + 0 (roster bonus) + 82,863 (SB/yr) = 1,137,863
35. Woolen, Tariq : 985,000 (salary) + 0 (roster bonus) + 151,984 (SB/yr) = 1,136,984
36. Jefferson, Jermar : 1,055,000 (salary) + 0 (roster bonus) + 67,375 (SB/yr) = 1,122,375
37. Hill, Trey : 1,055,000 (salary) + 0 (roster bonus) + 51,285 (SB/yr) = 1,106,285
38. Anderson, Jack : 1,055,000 (salary) + 0 (roster bonus) + 42,425 (SB/yr) = 1,097,425
39. Funk, Jake : 1,055,000 (salary) + 0 (roster bonus) + 20,392 (SB/yr) = 1,075,392
40. Smith, Tyreke : 985,000 (salary) + 0 (roster bonus) + 87,812 (SB/yr) = 1,072,812
41. Hayes, Marquis : 1,035,000 (salary) + 0 (roster bonus) + 33,333 (SB/yr) = 1,068,333
42. Hutchinson, Xavier : 915,000 (salary) + 0 (roster bonus) + 144,999 (SB/yr) = 1,059,999
43. Ridgeway, John : 985,000 (salary) + 0 (roster bonus) + 71,637 (SB/yr) = 1,056,637
44. Walker, Rasheed : 985,000 (salary) + 0 (roster bonus) + 43,521 (SB/yr) = 1,028,521
45. Thompson, Skylar : 985,000 (salary) + 0 (roster bonus) + 21,139 (SB/yr) = 1,006,139
46. Wooden, Colby : 915,000 (salary) + 0 (roster bonus) + 75,439 (SB/yr) = 990,439
47. McIntosh, Kenny : 915,000 (salary) + 0 (roster bonus) + 45,473 (SB/yr) = 960,473
48. Forsyth, Alex : 915,000 (salary) + 0 (roster bonus) + 37,381 (SB/yr) = 952,381
49. McKee, Tanner : 915,000 (salary) + 0 (roster bonus) + 33,840 (SB/yr) = 948,840
50. Hayes, Ryan : 915,000 (salary) + 0 (roster bonus) + 24,105 (SB/yr) = 939,105
51. Jones, Nic : 750,000 (salary) + 0 (roster bonus) + 0 (SB/yr) = 750,000
147,976,325 (CAP VALUES from top 53 players)
+ 0 (EMPTY ROSTER SPOT CHARGES if under 53 active @ 795K during regular season)
+ 2,985,000 (INACTIVE - see roster page)
+ 0 (RETIRED - see roster page)
+ -2,750,000 (CAP HITS - see roster page)
= 148,211,325 (TOTAL SALARY CAP SPENDING: TOP 53 SALARIES + CAP HITS)